GST DAILY – 193

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HC directed dept. to hear belatedly filed appeal by assessee as delay was genuine and reasonable

THE Hon’ble Madras HIGH COURT in the case of LANSUN LOGISTICS V/s COMMISSIONER (APPEALS-II), OFFICE OF THE COMMISSIONER OF GST & CENTRAL EXCISE (APPEALS-II), decided on 22-12-2023

👉 Issue:-

✔️ If appeal was not filed with in time limit but delay were genuine and reasonable can limitations period would apply?

👉 The Hon’ble High Court Judgement:-

✔️ Where reasons assigned by assessee for delay in filing appeal was genuine and reasonable, order refusing to entertain appeal on ground of limitation was to be set aside and Appellate Authority was to be directed to take appeal on record and dispose same on merits after providing opportunity of personal hearing to assessee.

Section 107 of Central Goods and Services Tax Act, 2017